COMMR. OF CUS. & C. EX., DELHI IV Vs. ACHIEVER INTERNATIONAL

JUDGEMENT

(1.) These are two cross-appeals by the Commissioner of Customs and Achiever International, a partnership firm against the order dated 8 th March, 2011, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (tribunal, for short). The impugned order disposes of appeal No. C/16/2010-CUS-DB, arising out of order in original dated 22 nd October, 2009, passed by the CCE (Adjudication), New Delhi.

(2.) Facts necessary for disposal these appeals may be noticed.

(3.) By notification dated 6 th October, 2006, anti dumping duty was imposed on Compact Disc R (CD-R, for short) originating from Hong Kong, Taiwan and Singapore. By another notification dated 13 th March, 2008, anti-dumping duty was also imposed on CD-R originating from some mother countries like Thailand, Vietnam, Korea, Iran, Malaysia and UAE.